Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 25 (2022)

UK Tax News is a round-up of recent UK tax developments relevant to large businesses.

In this week’s edition we report on some interesting cases on whether certain arrangements fell within Section 137 TCGA 1992 thereby denying roll-over relief, whether a successor on a business succession was entitled to the predecessor’s capital allowances, and whether certain amounts under a settlement agreement were taxable as employment income. We have also covered the OTS’s review of hybrid and distance working and HMRC’s update of its guidance on uncertain tax treatments.